德國所得稅法個人營業所得以及私有財產管理所得的一般界限

The General Demarcation Between the Business Income and the Private Property Management Income in the German Income Tax Law

在德國（個人）所得稅法採取二元性的所得概念下，利潤所得以及剩餘所得成為重要的兩大所得分類。在此分類下又包含七個課稅範圍，然而彼此間的界限並未能在所得稅法中找到依據，其中又以利潤所得之下的營業所得以及剩餘所得之下的私有財產管理所得最具爭議。DO
作為類型化概念的營業行為以及私有財產管理行為，實務最主要是依據行為的總體圖像並立於交易觀點的考量下判斷，稅捐義務人的行為係著重在財產價值提升的利用或是財產本身的使用。此即運用經濟觀察法判斷稅捐義務人的經濟目的是實現所得稅法第15條抑或是同法第20條以下涉及私有財產管理所得的立法目的。此外，實務亦基於證據簡化的便利性在不動產買賣交易案件中發展所謂的三個客體界限理論，透過時間以及數量的公式化方式判斷，稅捐義務人是否滿足營業行為特徵要件中行為的持續性以及獲取利潤的意圖。另外，實務透過法律續造將有爭議的法律形成，以建立法制度之方式來解決營業以及私有財產管理行為界限不明確的問題。例如，企業分裂制度，亦即，透過兩企業（一方為以私有財產管理行為為主的產業公司；另一方則為以營業行為為主的營業公司）人事以及財產上的緊密聯繫，認定兩公司為一個經營整體，並將產業公司一方之私有財產管理行為（租賃行為以及獲取營業公司股利的行為）直接認定為營業行為。此等德國實務對於營業行為以及私有財產管理行為的區分界限，對於臺灣稅捐爭議案例，有關個人與建設公司合建行為是否構成營利事業之問題，具有重要之指標。

The German income tax law has adopted the dualistic concept of income, therefore the profit income and the surplus income has become two important income categories. In this category contains seven tax scope, but the German income tax law could not determine the demarcation between them. The demarcation between business income under the profit income and the private property management income under the surplus income result the most controversial.
As a type concept of business and private property management activity, the German practice is the most important in according to the activity with the overall image and under consideration of the trading viewpoints to decide, the tax obligor focused on the promotion of the use of the property value or the property itself uses. Namely they use the Substance over Form Principle to determine, the economic purpose of the tax obligor is to achieve the ratio legis of the Section 15 or the Section 20, 21, 23 about the private property management income by the German income tax law. In addition, the German practice purposed to simplify the evidence, by the property business activity to develop the three object theory, through the way of the time and the quantity to decide, whether the taxes obligators realize the sustainability of the features of the business activity and the profit obtain intention. In addition, the practice developed the legal institutions through the development of the law in order to draw the demarcation between the business und the private property management income by the disputed legal forming, for example: the legal institutions of the business splitting. These German practice for the distinguishable demarcation of the business und the private property income is also important for the Taiwan tax law practice.